Blackpool are also understood to be showing an interest in the striker's situation.
The Scot scored his side's first goal of the Sky Bet Championship campaign when he grabbed the equaliser against Brighton at Elland Road last Saturday.
Boro's top scorer last season was Scott McDonald with 12 goals, while McCormack managed seven for Leeds.
McCormack, 26, joined Leeds from Cardiff in August 2010.
Leeds' top scorer with 18 goals in 2011-12, McCormack began his career with Rangers, and his career has also included a loan spell at Doncaster Rovers and two years at Motherwell.
His current contract at Elland Road has two years left to run.